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Search Results for "CBDT instruction"

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High Court

Bombay High Court Allows Condonation of Delay in Filing Income Tax Return for Refund Claim. CBDT's Rejection of Condonation Application Set Aside as Reasons for Delay Were Genuine and Not Habitual.

3 Dec 2014

The petitioner, Artist Tree Pvt. Ltd., engaged in dealing in artifacts and finances, filed a return of income for Assessment Year 1997-1998 on 14 Sept...

High Court

Bombay High Court Directs Processing of Income Tax Return and Refund Under Section 143(1) Despite Pending Scrutiny Under Section 143(2) — CBDT Instruction No.1 of 2015 Quashed. The court held that the Assessing Officer cannot withhold refund merely because a scrutiny notice has been issued, as the provisions of Section 143(1) and 143(1D) are mandatory and independent of Section 143(2).

15 Oct 2016

The petitioner, M/s. Group M. Media India Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging the inaction of ...

High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission's Jurisdiction in Income Tax Case — Settlement Application Valid Despite Expiry of Section 143(2) Notice Period. The term 'pending assessment' includes cases where return is filed and time for completion of assessment has not expired, even if no notice under Section 143(2) was issued.

30 Aug 2013

The Commissioner of Income Tax filed a writ petition under Article 226 of the Constitution challenging an order dated 31 December 2012 passed by the I...

Supreme Court

Supreme Court Allows Revenue's Appeal in Transfer Pricing Case — CBDT Instruction Not Mandatory. Assessing Officer's Power to Determine Arm's Length Price Under Section 92C(3) Upheld Despite Non-Reference to TPO.

13 Aug 2019

The case involves an appeal by the Principal Commissioner of Income Tax-4, Mumbai against the judgment of the Bombay High Court which dismissed the Re...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Nil Tax Withholding Certificate Under Section 197 of Income Tax Act, 1961 — Holds That Payments for International Delivery Services Are Not Royalty or Fees for Technical Services Under DTAA. The court directed issuance of nil withholding certificate as the payments are business profits not taxable in India under Article 7 of the India-USA DTAA.

30 Sep 2013

The petitioner, UPS Worldwide Forwarding Inc., a US company, challenged an order dated 21 March 2013 passed by the Director of Income Tax (Internation...

High Court

Madras High Court Dismisses Revenue's Appeal in Capital Gains vs Business Profits Dispute. Profit on Sale of Land Held as Capital Gains Where Assessee Not in Property Development Business.

9 Jan 2026

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal for assessment year 2004-05. The a...

Supreme Court

Supreme Court Dismisses Appeal Against Cancellation of Auction for Income Tax Acquired Property — Auction Process Found Bona Fide and in Public Interest. The Court held that the cancellation of the appellant's bid was not arbitrary as it was in public interest to fetch the highest price, and the subsequent auction process was valid.

20 Sep 2019

The appeal arose from a property admeasuring 1053.5 square meters in Mumbai, acquired by the Union of India in 1994 under Section 269UD(1) of the Inco...

High Court

High Court of Bombay at Goa Allows Review Petition in Income Tax Matter Following Supreme Court Remand — Review Maintainable Under Section 260A(7) of Income Tax Act, 1961. The Supreme Court set aside earlier orders and remanded the matter for deciding the review petition on merits, holding that review is available against orders under Section 260A.

15 Mar 2017

The Commissioner of Income Tax filed a review application (Civil Application (Review) No.8 of 2011) against an order passed in Tax Appeal No. 16 of 20...

High Court

Bombay High Court Allows Writ Petition Challenging Transfer Pricing Reference and Order for Lack of Proper Approval Under Section 92D of Income-tax Act, 1961. The court held that the reference made by the Assessing Officer to the Transfer Pricing Officer without obtaining the requisite approval was invalid, and the subsequent order of the TPO was also invalid.

23 Dec 2011

The petitioner, M/s. Hindalco Industries Ltd., filed a writ petition under Article 226 of the Constitution challenging (i) an order dated 31 October 2...

Supreme Court

Supreme Court Allows Appeal of Taxpayer Against Non-Processing of Income Tax Returns and Refund Claims. Mandamus Issued to Process Returns Under Section 143(1) Within Four Weeks, Subject to Section 143(1D) and Section 241A of the Income Tax Act, 1961.

1 Jan 2020

The appellant, Vodafone Idea Ltd. (formerly Vodafone Mobile Services Ltd), is a telecommunications company that filed income tax returns for Assessmen...

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